Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Import of Off Grade Copper Cathode under Advance Authorization - The phrase “before making the shipment” is only to be interpreted as before making the first export shipment and surely not before the receipt of the first import of raw material from overseas.
Import of Off Grade Copper Cathode under Advance Authorization - The phrase “before making the shipment” is only to be interpreted as before making the first export shipment and surely not before the receipt of the first import of raw material from overseas.
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